Developing countries could raise substantial domestic revenues by strengthening tax legislation and administration, but a lack of global regulations to address cross-border tax evasion is slowing down the process.

». I look forward to contribute to a research agenda that can provide policymakers with concrete and context specific advice in collaboration with colleagues at the African Tax Institute, says Odd-Helge Fjeldstad, senior researcher at CMI.

How can donors strengthen tax systems in developing countries? By complementing their technical approach with measures to build a taxpayer culture, and challenging development countries to take the lead, says CMI researcher Odd-Helge Fjeldstad.